The easy-to-use, do-it-yourself desk accounting and auditing research databaseFASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS.* Highlights each specific database* Step-by-step guidance to research resources* Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS* Enables you to understand accounting and auditing research to reach solutionsAccounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.

Preface xiiiAcknowledgments xvChapter 1 An Introduction to Applied Professional Research 1What Is Research? 2Research Questions 4The Nature of Professional Research 7Critical Thinking and Effective Communication 9The Economic Consequences of Standard Setting 14The Role of Research in the Accounting Firm 15Remaining Current in Knowledge and Skills 27International Complexities in Practice 29Summary 29Notes 30Appendix: Abbreviations Commonly Used in Citations 31Chapter 2 The Environment of U.S. Research--the SEC and the FASB 37The Accounting Environment 37SEC Accounting for Public Companies 38American Institute of Certified Public Accountants (AICPA) 47U.S. Generally Accepted Accounting Principles (U.S. GAAP) 49The Financial Accounting Standards Board, Advisory Boards, and the Emerging Issue Task Force 52The Levels of U.S. GAAP and FASBAccounting Standards Codification 61Locating U.S. GAAP 65The FASB Accounting Standards Codification Research System (the Codification) 65Codification Access 66Navigating the Codification 68The Research Process 73Email, Print, and Copy/Paste Functions 81Summary 85Notes 85Chapter 3 The Environment of International Research 87The International Accounting Environment 87Other Regional and National Standard-SettingBodies and Organizations In fluencing IFRS 94IASB Authorities 95The IASB's Conceptual Framework 101IFRS Funding, Regulation, and Enforcement 103International Financial Reporting Standards (IFRS) Research 106Summary 119Notes 120Chapter 4 Other Research Databases and Tools 121Governmental Accounting Sources (FASAB and GASB) 121Other Databases for Accounting Authorities 127Researching Industries and Companies 131Industry Research 133Major Databases 135Researching Corporate News 149Research Tools 154Research Strategies 156Summary 157Appendix 1: Checklist for Industry Research 158Appendix 2: Checklist for Company Research 159Appendix 3: Websites 160Chapter 5 Tax Research for Compliance and Tax Planning 163Tax Research Databases 164The Internal Revenue Code 170Treasury Regulations 172Other Administrative Authorities 174Judicial Sources 180Original Jurisdiction Courts 183Steps in Conducting Tax Research 185The Tax Research Environment 196Regulation of Tax Professionals 211Summary 212Notes 213Appendix: Selected Tax Websites 213Chapter 6 Assurance/Auditing Research 215Introduction 215Assurance Services 216Consulting Services and Standards 217Auditing Standard-Setting Environment 218Auditing Standard-Setting Process 228AICPA Code of Professional Conduct 231Auditing Standards in the Public Sector 236Compilation and Review Services 238Role of Judgment in Accounting and Auditing 239Economic Consequences 240Summary 241Notes 241About the Authors 243Index 247